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Type: Journal Articles Authors: Robert J. Bennett ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 12, No. 1, February 1991
Volume, issue, pages: Vol. 12, No. 1, pp. 78-87
This paper outlines the economic impacts of the VAT recently introduced on new commercial construction projects. It concludes that significant adverse effects will arise in the financial services sector which is exempt from VAT. Because of the locational demands of this sector there is likely to be a major impact on urban regeneration projects around the country. There is thus a major conflict in government policy arising from the framing of the legislation on VAT and the Government's declared intention to stimulate urban regeneration through the Action for Cities Programme. Search |
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